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  • Search: subject_exact:"Integrated reporting"
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Year of publication
Subject
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Reporting 359 Berichtswesen 354 Integrated reporting 334 Corporate social responsibility 214 Corporate Social Responsibility 209 integrated reporting 193 Sustainability reporting 183 Nachhaltigkeitsbericht 174 Accounting 158 Rechnungswesen 155 Corporate disclosure 118 Unternehmenspublizität 118 Integrated Reporting 92 Sustainability 85 Sustainable development 78 Nachhaltige Entwicklung 74 Nachhaltigkeit 68 Corporate governance 62 Stakeholder 60 Corporate Governance 57 South Africa 41 Public relations 33 Öffentlichkeitsarbeit 33 Südafrika 32 Value creation 31 sustainability reporting 31 IIRC 30 Integrated thinking 28 Betriebliche Wertschöpfung 26 Firm performance 26 Bibliometrics 25 Bibliometrie 25 Unternehmensperformance 25 sustainability 25 Immaterielle Werte 21 Intangible assets 21 integrated thinking 20 Business model 19 Environmental reporting 19 Geschäftsmodell 19
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Online availability
All
Undetermined 368 Free 189 CC license 40
Type of publication
All
Article 583 Book / Working Paper 38
Subcategories
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Article in journal 542 Book section 36 Proceedings 20 Case study 10 Working paper 9 Review 2
Language
All
English 562 German 28 Undetermined 28 Spanish 2 French 1
Author
All
Maroun, Warren 21 Raimo, Nicola 13 Dumay, John 12 Vitolla, Filippo 11 De Villiers, Charl 9 Velte, Patrick 9 Ahmed Haji, Abdifatah 8 Minutiello, Valentina 8 Atkins, Jill 7 Dumitru, Mădălina 7 Higgins, Colin 7 Stacchezzini, Riccardo 7 Stubbs, Wendy 7 Abhayawansa, Subhash 6 Moloi, Tankiso 6 Adams, Carol 5 Barnabè, Federico 5 Dimes, Ruth 5 Kunc, Martin 5 Lai, Alessandro 5 Melloni, Gaia 5 Nicolò, Giuseppe 5 Qaderi, Sumaia Ayesh 5 Roszak, Sabrina 5 Songini, Lucrezia 5 Tettamanzi, Patrizia 5 de Villiers, Charl 5 Bagieńska, Anna 4 Cerbone, Dannielle 4 Dhifi, Kawther 4 Djajadikerta, Hadrian Geri 4 Doni, Federica 4 Ecim, Dusan 4 Giorgino, Maria Cleofe 4 Grosu, Veronica 4 Gunarathne, Nuwan 4 Guthrie, James 4 Haller, Axel 4 Hichri, Abir 4 Hsiao, Pei-Chi Kelly 4
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Institution
All
International Conference of Accounting and Business <6., 2025, Kapstadt> 3 Springer Fachmedien Wiesbaden 2 Applied Research Division, Synergiz 1 Graduate School of Business Administration, Kobe University 1 International Conference of Accounting and Business <2023, Johannesburg> 1 International Conference of Accounting and Business <5., 2024, Sun City, Südafrika> 1 Martin-Luther-Universität Halle-Wittenberg 1 Université Paris-Dauphine (Paris IX) 1
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Published in...
All
Meditari Accountancy Research 31 Meditari accountancy research 26 Accounting, Auditing & Accountability Journal 15 Accounting, auditing & accountability journal 12 Business strategy and the environment 12 Journal of financial reporting & accounting : JFRA 12 Sustainability Accounting, Management and Policy Journal 12 Corporate social responsibility and environmental management 11 Critical perspectives on accounting : an international journal for social and organizational accountability 10 IRZ : Zeitschrift für internationale Rechnungslegung 10 Journal of Intellectual Capital 10 Journal of management & governance 9 Integrated Thinking For Long-Term Value Creation : A Multidisciplinary Reporting Approach In A Globalized World 8 Journal of accounting & organizational change : JAOC 8 Cogent business & management 7 The British accounting review : the journal of the British Accounting Association 7 Cogent Business & Management 6 International journal of disclosure and governance 6 Journal of Accounting and Management Information Systems (JAMIS) 6 Journal of business ethics : JOBE 6 South African journal of accounting research 6 Accounting and finance 5 Accounting research journal 5 Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung 5 European research studies journal : ERSJ 5 Journal of accounting & management information systems : JAMIS 5 Journal of applied accounting research 5 Social Responsibility Journal 5 Accounting, Economics, and Law : AEL ; a convivium 4 Amfiteatru Economic Journal 4 Amfiteatru economic : an economic and business research periodical 4 Corporate governance : international journal of business in society 4 International journal of managerial and financial accounting : IJMFA 4 Journal of economic and financial sciences : JEF 4 Journal of intellectual capital 4 Non-financial disclosure and integrated reporting : practices and critical issues 4 South African journal of economic and management sciences 4 Accounting forum : advancing the interdisciplinary and global connection of accounting research 3 Asian journal of accounting research 3 Copernican Journal of Finance & Accounting : CJF&A 3
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Source
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ECONIS (ZBW) 462 Other ZBW resources 82 EconStor 43 RePEc 29 BASE 5
Showing 1 - 50 of 588
 
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How is integrated reporting quality influential on ESG risk scores? : Pillar-Based evidence from international banks
Sarıoğlu, Mert; Taşkın, Dilvin; Kartal, Mustafa Tevfik - 2026
The reporting quality and environment, social, and governance (ESG) scores have become critical in investment and trading decisions. Accordingly, this study finds out the association between Integrated Reporting Quality (IRQ), its pillars, and ESG risk (ESGR) scores of 33 international banks,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652149
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Integrated reporting quality, tax avoidance, and sustainable development : evidence from South Africa
Abdel-Fattah, Sarah Yasser; Montenegro, Tânia Menezes - 2026
This study examines the association between Integrated Reporting (IR) quality and tax avoidance among South African listed firms from 2012 to 2021, and whether this relationship differs across the highest and lowest levels of IR quality. The extent to which the adoption of a Combined Assurance...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653732
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Audit quality and materiality disclosure quality in integrated reporting : the moderating effect of carbon assurance quality
Velte, Patrick - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015455307
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Audit Quality and Materiality Disclosure Quality in Integrated Reporting: The Moderating Effect of Carbon Assurance Quality
Velte, Patrick - 2025
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Is Integrated Reporting still relevant for the capital markets? : evidence from a voluntary setting : the case of environmental and social sensitive European companies
Hurghiș, Rareș; Tiron-Tudor, Adriana; Topor, Dan Ioan - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333424
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Bridging the gap between legitimacy and voluntary disclosure theory and current corporate nonfinancial reporting practices : insights from Japanese companies
Nishitani, Kimitaka; Park, Jin Dong; Haider, Mohammad Badrul - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015357955
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Textual dimensions of sustainability information, stock price informativeness, and proprietary costs : evidence from integrated reports
Barth, Mary E.; Cahan, Steven F.; Chen, Li; Venter, Elmar R. - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015436303
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Integrated reporting, stakeholders' perspective and sustainable disclosure : systematic insights from empirical research
Izzo, Teresa; Russo, Antonella; Risaliti, Gianluca - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015455807
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Are artificial intelligence and circular economy activities "run-of-the-mill" in integrated reporting?
Nazir, Sarfraz; Doni, Federica; Capocchi, Alessandro; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015460146
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Overview of integrated reporting : biliometric analysis
Minh, Nguyet Phan; Anh, Tuan Le; Phan Thanh Hai; Van Nhi Vo - 2025
This study aims to provide broad information on integrated reporting, including authors, journals, countries and references. Using Scopus data source from 2012 to 2024 with 468 studies on integrated reports for bibliometric analysis with the support of VOS viewer software version 1.6.20. The...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607975
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Materiality in reporting integration in South Africa : a natural language processing analysis
Lugt, Cornelis van der; Lugt, Cornelis Theunis van der; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015589642
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Disclosure of the six capitals in strategy, risk and performance sections : evidence from South Africa
Steenkamp, Amy C. R.; Maroun, Warren; Padia, Nirupa; … - 2025
Purpose: This article assesses the integration of multi-capitals in the strategy, risk and performance disclosures in 240 integrated reports of 30 South African-listed companies between 2013 and 2020. Design/methodology/approach: A disclosure checklist is developed interpretively, based on prior...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015605852
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Valuation of assets and liabilities in Marshal's offices : current status and prospects by the integrated reporting
Adamek-Hyska, Dorota; Wszelaki, Aneta - 2025
Objective: The article aims to analyse and evaluate the parameters of asset and liability valuation used in the marshal's offices of local government units and evaluate how they are reported in terms of the developing idea of integrated reporting. In the empirical research, the authors drew...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015636876
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Audit committee effectiveness and integrated reporting quality: Does family ownership matter?
Qaderi, Sumaia Ayesh; Ghaleb, Belal Ali; Qasem, Ameen; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015425780
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Insight into how cyber forensic accounting enhances the integrated reporting quality in small and medium enterprises
Pham, Quang Huy; Vu, Kien Phuc - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015457072
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Sustainability committee effectiveness and integrated reporting quality in the oil and gas industry ‘does corporate financial performance matter?’
Mshana, Ally Adam - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015457147
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Sustainability committee effectiveness and integrated reporting quality in the oil and gas industry "does corporate financial performance matter?
Mshana, Ally Adam - 2024
Article
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Impact of board characteristics and environmental commitment on adoption of voluntary integrated reporting: evidence from India
Vig, Shinu - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015457340
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Impact of board characteristics and environmental commitment on adoption of voluntary integrated reporting : evidence from India
Vig, Shinu - 2024
Article
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From board diversity to disclosure: A comprehensive review on board dynamics and ESG reporting
Sundarasen, Sheela; Kumar, Rajespari; Tanaraj, Krishna; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015520238
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The effects of integrated reporting quality: a meta-analytic review
Zennaro, Giulia; Corazza, Giulio; Zanin, Filippo - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015353796
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Stakeholder engagement during the COVID-19 crisis: perspectives from South Africa
Myeza, Lindani; Kok, Marianne; Lange, Yvette; Maroun, Warren - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015356356
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Hallmarks of Integrated Thinking
Dimes, Ruth; De Villiers, Charl - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015062060
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From institutional integration to institutional demise : the disintegration of the International Integrated Reporting Council (IIRC)
O'Dwyer, Brendan; Humphrey, Christopher; Rowbottom, Nick - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015066952
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Incremental value relevancies in the development of reporting of sustainability performance
Donkor, Augustine; Trireksani, Terri; Djajadikerta, … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015152823
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Nexus of circular economy R0 to R9 principles in integrated reporting : insights from a multiple case study comparison
Nazir, Sarfraz; Doni, Federica - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338795
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Fostering performance management by identifying key performance indicators for human capital in integrated reporting
Uzule, Kristine; Zarina, Vita; Shina, Inga - 2024
Human capital is widely recognized as a pivotal factor in driving economic development and ensuring the sustained success of organizations. In efforts to enhance transparency in reporting and elucidate the mechanisms through which organizational value is generated, businesses might turn to the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015188100
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Adapting integrated reporting through the stages of local rationalisation
Sabelfeld, Svetlana; Dumay, John; La Torre, Matteo - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015188815
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Components of integrated thinking : evidence from South African listed companies
Ecim, Dusan - 2024
Purpose: This article explores three components that need to be addressed as part of an integrated thinking strategy and provides evidence on the state of integrated thinking application in a developing economy. Design/methodology/approach: The levels of integrated thinking among South African...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015196532
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A large-scale analysis of the heterogeneity of markets' reactions to the disclosure of nonfinancial information
Cenci, Simone - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197371
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From board diversity to disclosure : a comprehensive review on board dynamics and ESG reporting
Sundarasen, Sheela; Kumar, Rajespari; Tanaraj, Krishna; … - 2024
This study aims to provide a comprehensive overview of scholarly work and discussion on board diversity and ESG reporting, leading to the identification of prominent themes and potential future research. Based on 144 articles from the Web of Science (WoS) database, the study adopts numerical and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015361692
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Audit committee effectiveness and integrated reporting quality : does family ownership matter?
Qaderi, Sumaia Ayesh; Ghaleb, Belal Ali Abdulraheem; … - 2024
With the increasing demand for greater financial and sustainability reporting transparency, firms globally have embraced integrated reporting (IR). However, little is known about how audit committee effectiveness (ACE) affects IR quality and whether family ownership moderates this relationship....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015394386
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Is greater connectivity of financial and non-financial information in annual reports valued by market participants?
Wang, Ruizhe; Chua, Wai-fong; Simnett, Roger; Zhou, Shan - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015436145
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Insight into how cyber forensic accounting enhances the integrated reporting quality in small and medium enterprises
Quang Huy Pham; Kien Phuc Vu - 2024
The objective of this current research is to examine the influence of cyber forensic accounting on the quality of integrated reporting. The current investigation employed a mixed-methods approach. As a result, the objective of examining the qualitative viewpoints expressed in the expert...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015427254
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The effects of integrated reporting quality : a meta-analytic review
Zennaro, Giulia; Corazza, Giulio; Zanin, Filippo - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015427285
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Sustainability reporting practices in SMEs : a systematic study and future avenues
Cicchini, Daniela; Cotana, Maria Luisa; Filocamo, Maria Rita - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015639207
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Sustainability and accountability of supply chains : research avenues on the interplay between regulations, standards and emerging practices
Caccialanza, Andrea - 2026
This book explores how sustainability and accountability are reshaping the way companies assess and manage performance across global supply chains. Faced with growing stakeholder and regulatory pressure, organizations are called to integrate non-financial metrics into strategic decision-making...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609590
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Embracing technological agility in accounting and business - vol. 2 : proceedings of the 6th International Conference of Accounting and Business iCAB, Cape Town 2025
2026
Chapter 1. Resilience of It Auditors in South African Banking Amidst COVID-19 -- Chapter 2. Business Rescue Outcomes in South Africa: Examining the Role of Barriers, Enablers, and Practitioners Experience From the Lens of Learning Theory -- Chapter 3. Financial Viability of Merged Municipalities...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607587
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Embracing technological agility in accounting and business - vol. 3 : proceedings of the 6th International Conference of Accounting and Business iCAB, Cape Town 2025
2026
Chapter 1. Corporate Decarbonisation and Financial Performance: Evidence From South Africa -- Chapter 2. Financial Support for Renewable Energy in Rural Communities in South Africa -- Chapter 3. Sustainability Performance Measurement Framework for Public Entities in Ghana: A Delphi Approach --...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015628354
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Integrated reporting and financial performance : evidence from Portugal and Spain
Costa, Carolina; Lisboa, Inês Margarida; Martins, … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640546
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Exploring integrated reporting : sustainability, transparency, and regulatory frameworks$da comparative analysis
Alajmi, Abdullah; Alrashidi, Rasheed - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640632
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Embracing technological agility in accounting and business - vol. 1 : proceedings of the 6th International Conference of Accounting and Business iCAB, Cape Town 2025
2026
Chapter 1. Financial Sustainability and Capital Structure: An African Perspective -- Chapter 2. The Impact of Refunds Made by Employees to Employers on the S10(1)(Q) Bursary Exemption -- Chapter 3. How Do Tax Compliance Costs Affect the Compliance Behaviour of Small and Medium Enterprises?...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015633887
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Disclosing value creation in integrated reports according to the six capitals: a holistic approach for a holistic instrument
Pigatto, Giacomo; Cinquini, Lino; Tenucci, Andrea; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015006323
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Revealing the corporate contribution to sustainable development goals through integrated reporting: a worldwide perspective
Nicolò, Giuseppe; Zanellato, Gianluca; Tiron-Tudor, Adriana - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015022702
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Integrated reporting quality in Malaysia: Do chairman attributes matter?
Qaderi, Sumaia Ayesh; Chandren, Sitraselvi; Abdullah, Zaimah - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014527672
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Does innovation in environmental, social, and governance disclosures pay off in China? An integrated reporting perspective
Sun, Yanqi; Xu, Cheng; Ding, Rui; Cao, Yuanyuan - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015635739
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Qualität der Nachhaltigkeitsberichterstattung von DAX-Unternehmen: Empirische Analyse des Status quo und Auswirkungen auf Kapitalkosten
Kainar, Dominik; FOM Hochschule für Oekonomie & … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014377041
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Integrated report content evolution : a case study of the Johannesburg Securities Exchange food and drug retail sector
Gregory, Vanessa M. - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013532170
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Integrating ESG pillars for business model innovation in the biopharmaceutical industry
Bhattacharya, Annesha; Bhattacharya, Sonali - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014258977
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Board characteristics and integrated reporting in an emerging market : evidence from India
Makri, Manimore; Makan, Leo Themjung; Kabra, Kailash Chandra - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014531252
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Circular economy disclosure and integrated reporting : the role of corporate governance mechanisms
Esposito, Benedetta; Raimo, Nicola; Malandrino, Ornella; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014466611
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Integrated reporting quality in Malaysia : do chairman attributes matter?
Qaderi, Sumaia Ayesh; Sitraselvi Chandren; Zaimah Abdullah - 2023
In recent research, there has been increased attention on the chairman's role in companies' adoption of non-financial reporting. However, no empirical research has explored the chairman's role in improving the quality of integrated reporting (IR). Using the agency theory, this study responded to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014469165
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Serendipity and management accounting change
Pigatto, Giacomo; Cinquini, Lino; Tenucci, Andrea; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014456737
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